The traditional way for transporting and storing toilet rolls is to keep the rolls in cylindrical form from production of the rolls through transportation, storage and sales down to usage. This shape of toilet roll, because of its relatively large volume, occupies more area in warehouses and transportation equipment, and causes higher transportation and storage costs. From the knowledge of plane geometry, a figure of a given area has its least perimeter when it is a circle. Vice versa, a figure having a given length of perimeter has its largest area when it is a circle. Looking from the way for packing, equilateral triangles, squares, regular hexagons and rectangles all can be arranged in such a way so that no space will be left between the figures. This is not the case with circles. Therefore in order to minimize the space each roll may occupy and the space between the rolls so as to economize the total space the rolls may occupy in warehouses and transportation equipment, it is necessary to discard the cylindrical shape. Considering the problem of technique, it would be most profitable to transform the shape as near to a rectangular cross section as possible.